Code |
Meaning |
Description |
1 |
1 |
Transaction involving the change of ownership |
10 |
10 |
Transaction involving change of ownership |
11 |
11 |
Transaction involving change of ownership |
12 |
12 |
Consignment transaction |
13 |
13 |
Barter transaction involving change of ownership |
14 |
14 |
Traveler's personal purchases |
15 |
15 |
Lease transaction involving change of ownership |
16 |
16 |
Credit note for type 10 transaction |
17 |
17 |
Type 10 shown on supplementary, not VAT return |
18 |
18 |
Type 10 shown on VAT, not supplementary return |
2 |
2 |
Returned goods |
20 |
20 |
Returned goods and replacement goods |
21 |
21 |
Returned goods |
22 |
22 |
Replacement of returned goods |
23 |
23 |
Replacement of unreturned goods |
26 |
26 |
Credit note for type 20 transaction |
27 |
27 |
Type 20 shown on supplementary, not VAT return |
28 |
28 |
Type 20 shown on VAT, not supplementary return |
3 |
3 |
Free of charge transactions involving change of ownership |
30 |
30 |
Free of charge transactions involving change of ownership |
31 |
31 |
EU program free of charge transaction |
32 |
32 |
Other government free of charge transaction |
33 |
33 |
Other free of charge transaction |
34 |
34 |
Other free deliveries (for example goods for trial, remaining in the country) |
36 |
36 |
Credit note for type 30 transaction |
37 |
37 |
Type 30 shown on supplementary, not VAT return |
38 |
38 |
Type 30 shown on VAT, not supplementary return |
4 |
4 |
Goods for processing or repair |
40 |
40 |
Goods for processing or repair |
41 |
41 |
Goods for processing |
42 |
42 |
Goods for repair or maintenance |
43 |
43 |
Goods for free of charge repair or maintenance |
46 |
46 |
Credit note for type 40 transaction |
47 |
47 |
Type 40 shown on supplementary, not VAT return |
48 |
48 |
Type 40 shown on VAT, not supplementary return |
5 |
5 |
Goods returned following process or repair |
50 |
50 |
Goods returned after processing or repair |
51 |
51 |
Goods returned following processing |
52 |
52 |
Goods returned following repair or maintenance |
53 |
53 |
Goods returned following free of charge repair or maintenance |
56 |
56 |
Credit note for type 50 transaction |
57 |
57 |
Type 50 shown on supplementary, not VAT return |
58 |
58 |
Type 50 shown on VAT, not supplementary return |
6 |
6 |
Movement of goods without the transfer of ownership |
60 |
60 |
Movement of goods without transfer of ownership |
61 |
61 |
Movement of goods involving lease or rental |
62 |
62 |
Other movement of goods not involving ownership change |
66 |
66 |
Credit note for type 60 transaction |
67 |
67 |
Type 60 shown on supplementary, not VAT return |
68 |
68 |
Type 60 shown on VAT, not supplementary return |
7 |
7 |
Joint defense or intergovernmental programs |
70 |
70 |
Joint defense or other intergovernmental program |
71 |
71 |
Joint defense or intergovernmental program |
72 |
72 |
Airbus program |
76 |
76 |
Credit note for type 70 transaction |
77 |
77 |
Type 70 shown on supplementary, not VAT return |
78 |
78 |
Type 70 shown on VAT, not supplementary return |
8 |
8 |
Supply of building materials and equipment |
80 |
80 |
Supply of building materials and equipment |
81 |
81 |
Supply of building materials and equipment |
86 |
86 |
Credit note for type 80 transaction |
87 |
87 |
Type 80 shown on supplementary, not VAT return |
88 |
88 |
Type 80 shown on VAT, not supplementary return |
9 |
9 |
Other transactions |
90 |
90 |
Other transactions |
91 |
91 |
Shipping of goods without change of ownership |
92 |
92 |
Receiving of goods, put in inventory for distribution to customers afterward |
96 |
96 |
Credit note for type 90 transaction |
97 |
97 |
Type 90 shown on supplementary, not VAT return |
98 |
98 |
Type 90 shown on VAT, not supplementary return |
99 |
99 |
Other transactions |
AT1 |
1 AT |
Transaction involving the change of ownership |
AT2 |
2 AT |
Returned goods |
AT3 |
3 AT |
Free of charge transactions involving change of ownership |
AT4 |
4 AT |
Goods for processing or repair |
AT5 |
5 AT |
Goods returned following process or repair |
AT6 |
6 AT |
Movement of goods without the transfer of ownership |
AT7 |
7 AT |
Joint defense or intergovernmental programs |
AT8 |
8 AT |
Supply of building materials and equipment |
AT9 |
9 AT |
Other transactions |
BE11 |
11 BE |
Transaction involving change of ownership |
BE12 |
12 BE |
Consignment transaction |
BE13 |
13 BE |
Barter transaction involving change of ownership |
BE14 |
14 BE |
Traveler's personal purchases |
BE15 |
15 BE |
Lease transaction involving change of ownership |
BE21 |
21 BE |
Returned goods |
BE22 |
22 BE |
Replacement of returned goods |
BE23 |
23 BE |
Replacement of unreturned goods |
BE31 |
31 BE |
EU program free of charge transaction |
BE32 |
32 BE |
Other government free of charge transaction |
BE33 |
33 BE |
Other free of charge transaction |
BE41 |
41 BE |
Goods for processing |
BE42 |
42 BE |
Goods for repair or maintenance |
BE43 |
43 BE |
Goods for free of charge repair or maintenance |
BE51 |
51 BE |
Goods returned following processing |
BE52 |
52 BE |
Goods returned following repair or maintenance |
BE53 |
53 BE |
Goods returned following free of charge repair or maintenance |
BE70 |
70 BE |
Joint defense or intergovernmental programs |
BE80 |
80 BE |
Supply of building materials and equipment |
BE90 |
90 BE |
Other transactions |
DE11 |
11 DE |
Transaction involving change of ownership |
DE12 |
12 DE |
Consignment transaction |
DE13 |
13 DE |
Barter transaction involving change of ownership |
DE14 |
14 DE |
Traveler's personal purchases |
DE15 |
15 DE |
Lease transaction involving change of ownership |
DE21 |
21 DE |
Returned goods |
DE22 |
22 DE |
Replacement of returned goods |
DE23 |
23 DE |
Replacement of unreturned goods |
DE31 |
31 DE |
EU program free of charge transaction |
DE32 |
32 DE |
Other government free of charge transaction |
DE33 |
33 DE |
Other free of charge transaction |
DE41 |
41 DE |
Goods for processing |
DE42 |
42 DE |
Goods for repair or maintenance |
DE43 |
43 DE |
Goods for free of charge repair or maintenance |
DE51 |
51 DE |
Goods returned following processing |
DE52 |
52 DE |
Goods returned following repair or maintenance |
DE53 |
53 DE |
Goods returned following free of charge repair or maintenance |
DE61 |
61 DE |
Movement of goods involving lease or rental |
DE62 |
62 DE |
Other movement of goods not involving ownership change |
DE71 |
71 DE |
Joint defense or intergovernmental program |
DE72 |
72 DE |
Airbus program |
DE81 |
81 DE |
Supply of building materials and equipment |
DE91 |
91 DE |
Other transactions |
DK11 |
11 DK |
Transaction involving change of ownership |
DK12 |
12 DK |
Consignment transaction |
DK13 |
13 DK |
Barter transaction involving change of ownership |
DK14 |
14 DK |
Traveler's personal purchases |
DK15 |
15 DK |
Lease transaction involving change of ownership |
DK21 |
21 DK |
Returned goods |
DK22 |
22 DK |
Replacement of returned goods |
DK23 |
23 DK |
Replacement of unreturned goods |
DK31 |
31 DK |
EU program free of charge transaction |
DK32 |
32 DK |
Other government free of charge transaction |
DK33 |
33 DK |
Other free of charge transaction |
DK41 |
41 DK |
Goods for processing |
DK42 |
42 DK |
Goods for repair or maintenance |
DK43 |
43 DK |
Goods for free of charge repair or maintenance |
DK51 |
51 DK |
Goods returned following processing |
DK52 |
52 DK |
Goods returned following repair or maintenance |
DK53 |
53 DK |
Goods returned following free of charge repair or maintenance |
DK61 |
61 DK |
Movement of goods involving lease or rental |
DK70 |
70 DK |
Joint defense or intergovernmental programs |
DK80 |
80 DK |
Supply of building materials and equipment |
DK91 |
91 DK |
Shipping of goods without change of ownership |
DK92 |
92 DK |
Receiving of goods, put in inventory for distribution to customers afterward |
DK99 |
99 DK |
Other transactions |
ES11 |
11 ES |
Transaction involving change of ownership |
ES12 |
12 ES |
Consignment transaction |
ES13 |
13 ES |
Barter transaction involving change of ownership |
ES14 |
14 ES |
Traveler's personal purchases |
ES15 |
15 ES |
Lease transaction involving change of ownership |
ES21 |
21 ES |
Returned goods |
ES22 |
22 ES |
Replacement of returned goods |
ES23 |
23 ES |
Replacement of unreturned goods |
ES31 |
31 ES |
EU program free of charge transaction |
ES32 |
32 ES |
Other government free of charge transaction |
ES33 |
33 ES |
Other free of charge transaction |
ES41 |
41 ES |
Goods for processing |
ES42 |
42 ES |
Goods for repair or maintenance |
ES43 |
43 ES |
Goods for free of charge repair or maintenance |
ES51 |
51 ES |
Goods returned following processing |
ES52 |
52 ES |
Goods returned following repair or maintenance |
ES53 |
53 ES |
Goods returned following free of charge repair or maintenance |
ES61 |
61 ES |
Movement of goods involving lease or rental |
ES62 |
62 ES |
Other movement of goods not involving ownership change |
ES7 |
7 ES |
Joint defense or interngovernmental programs |
ES8 |
8 ES |
Supply of building materials and equipment |
ES9 |
9 ES |
Other transactions |
FI11 |
11 FI |
Transaction involving change of ownership |
FI12 |
12 FI |
Consignment transaction |
FI13 |
13 FI |
Barter transaction involving change of ownership |
FI14 |
14 FI |
Traveler's personal purchases |
FI15 |
15 FI |
Lease transaction involving change of ownership |
FI21 |
21 FI |
Returned goods |
FI22 |
22 FI |
Replacement of returned goods |
FI23 |
23 FI |
Replacement of unreturned goods |
FI31 |
31 FI |
EU program free of charge transaction |
FI32 |
32 FI |
Other government free of charge transaction |
FI33 |
33 FI |
Other free of charge transaction |
FI41 |
41 FI |
Goods for processing |
FI42 |
42 FI |
Goods for repair or maintenance |
FI43 |
43 FI |
Goods for free of charge repair or maintenance |
FI51 |
51 FI |
Goods returned following processing |
FI52 |
52 FI |
Goods returned following repair or maintenance |
FI53 |
53 FI |
Goods returned following free of charge repair or maintenance |
FI61 |
61 FI |
Movement of goods involving lease or rental |
FI62 |
62 FI |
Other movement of goods not involving ownership change |
FI70 |
70 FI |
Joint defense or intergovernmental programs |
FI80 |
80 FI |
Supply of building materials and equipment |
FI90 |
90 FI |
Other transactions |
FR11 |
11 FR |
Transaction involving change of ownership |
FR12 |
12 FR |
Consignment transaction |
FR13 |
13 FR |
Barter transaction involving change of ownership |
FR14 |
14 FR |
Traveler's personal purchases |
FR15 |
15 FR |
Lease transaction involving change of ownership |
FR21 |
21 FR |
Returned goods |
FR22 |
22 FR |
Replacement of returned goods |
FR23 |
23 FR |
Replacement of unreturned goods |
FR31 |
31 FR |
EU program free of charge transaction |
FR32 |
32 FR |
Other government free of charge transaction |
FR33 |
33 FR |
Other free of charge transaction |
FR41 |
41 FR |
Goods for processing |
FR42 |
42 FR |
Goods for repair or maintenance |
FR43 |
43 FR |
Goods for free of charge repair or maintenance |
FR51 |
51 FR |
Goods returned following processing |
FR52 |
52 FR |
Goods returned following repair or maintenance |
FR53 |
53 FR |
Goods returned following free of charge repair or maintenance |
FR61 |
61 FR |
Movement of goods involving lease or rental |
FR62 |
62 FR |
Other movement of goods not involving ownership change |
FR70 |
70 FR |
Joint defense or intergovernmental programs |
FR80 |
80 FR |
Supply of building materials and equipment |
FR90 |
90 FR |
Other transactions |
GB10 |
10 GB |
Transaction involving change of ownership |
GB16 |
16 GB |
Credit note for type 10 transaction |
GB17 |
17 GB |
Type 10 shown on supplementary, not VAT return |
GB18 |
18 GB |
Type 10 shown on VAT, not supplementary return |
GB20 |
20 GB |
Returned goods and replacement goods |
GB26 |
26 GB |
Credit note for type 20 transaction |
GB27 |
27 GB |
Type 20 shown on supplementary, not VAT return |
GB28 |
28 GB |
Type 20 shown on VAT, not supplementary return |
GB30 |
30 GB |
Free of charge transactions involving change of ownership |
GB36 |
36 GB |
Credit note for type 30 transaction |
GB37 |
37 GB |
Type 30 shown on supplementary, not VAT return |
GB38 |
38 GB |
Type 30 shown on VAT, not supplementary return |
GB40 |
40 GB |
Goods for processing or repair |
GB46 |
46 GB |
Credit note for type 40 transaction |
GB47 |
47 GB |
Type 40 shown on supplementary, not VAT return |
GB48 |
48 GB |
Type 40 shown on VAT, not supplementary return |
GB50 |
50 GB |
Goods returned after processing or repair |
GB56 |
56 GB |
Credit note for type 50 transaction |
GB57 |
57 GB |
Type 50 shown on supplementary, not VAT return |
GB58 |
58 GB |
Type 50 shown on VAT, not supplementary return |
GB60 |
60 GB |
Movement of goods without transfer of ownership |
GB66 |
66 GB |
Credit note for type 60 transaction |
GB67 |
67 GB |
Type 60 shown on supplementary, not VAT return |
GB68 |
68 GB |
Type 60 shown on VAT, not supplementary return |
GB70 |
70 GB |
Joint defense or other intergovernmental program |
GB76 |
76 GB |
Credit note for type 70 transaction |
GB77 |
77 GB |
Type 70 shown on supplementary, not VAT return |
GB78 |
78 GB |
Type 70 shown on VAT, not supplementary return |
GB80 |
80 GB |
Supply of building materials and equipment |
GB86 |
86 GB |
Credit note for type 80 transaction |
GB87 |
87 GB |
Type 80 shown on supplementary, not VAT return |
GB88 |
88 GB |
Type 80 shown on VAT, not supplementary return |
GB90 |
90 GB |
Other transactions |
GB96 |
96 GB |
Credit note for type 90 transaction |
GB97 |
97 GB |
Type 90 shown on supplementary, not VAT return |
GB98 |
98 GB |
Type 90 shown on VAT, not supplementary return |
GR11 |
11 GR |
Transaction involving change of ownership |
GR12 |
12 GR |
Consignment transaction |
GR13 |
13 GR |
Barter transaction involving change of ownership |
GR14 |
14 GR |
Traveler's personal purchases |
GR15 |
15 GR |
Lease transaction involving change of ownership |
GR21 |
21 GR |
Returned goods |
GR22 |
22 GR |
Replacement of returned goods |
GR23 |
23 GR |
Replacement of unreturned goods |
GR31 |
31 GR |
EU program free of charge transaction |
GR32 |
32 GR |
Other government free of charge transaction |
GR33 |
33 GR |
Other free of charge transaction |
GR41 |
41 GR |
Goods for processing |
GR42 |
42 GR |
Goods for repair or maintenance |
GR43 |
43 GR |
Goods for free of charge repair or mainenance |
GR51 |
51 GR |
Goods returned following processing |
GR52 |
52 GR |
Goods returned following repair or maintenance |
GR53 |
53 GR |
Goods returned following free of charge repair or maintenance |
GR61 |
61 GR |
Movement of goods involving lease or rental |
GR62 |
62 GR |
Other movement of goods not involving ownership change |
GR70 |
70 GR |
Joint defense or intergovernmental programs |
GR80 |
80 GR |
Supply of building materials and equipment |
GR90 |
90 GR |
Other transactions |
IE10 |
10 IE |
Transaction involving change of ownership |
IE16 |
16 IE |
Credit note for type 10 transaction |
IE17 |
17 IE |
Type 10 shown on supplementary, not VAT return |
IE18 |
18 IE |
Type 10 shown on VAT, not supplementary return |
IE20 |
20 IE |
Returned goods and replacement goods |
IE26 |
26 IE |
Credit note for type 20 transaction |
IE27 |
27 IE |
Type 20 shown on supplementary, not VAT return |
IE28 |
28 IE |
Type 20 shown on VAT return, not supplementary |
IE30 |
30 IE |
Free of charge transactions involving change of ownership |
IE36 |
36 IE |
Credit note for type 30 transaction |
IE37 |
37 IE |
Type 30 shown on supplementary, not VAT return |
IE38 |
38 IE |
Type 30 shown on VAT, not supplementary return |
IE40 |
40 IE |
Goods for processing or repair |
IE46 |
46 IE |
Credit note for type 40 transaction |
IE47 |
47 IE |
Type 40 shown on supplementary, not VAT return |
IE48 |
48 IE |
Type 40 shown on VAT, not supplementary return |
IE50 |
50 IE |
Goods returned after processing or repair |
IE56 |
56 IE |
Credit note for type 50 transaction |
IE57 |
57 IE |
Type 50 shown on supplementary, not VAT return |
IE58 |
58 IE |
Type 50 shown on VAT, not supplementary return |
IE60 |
60 IE |
Movement of goods without transfer of ownership |
IE66 |
66 IE |
Credit note for type 60 transaction |
IE67 |
67 IE |
Type 60 shown on supplementary, not VAT return |
IE68 |
68 IE |
Type 60 shown on VAT, not supplementary return |
IE70 |
70 IE |
Joint defense or other intergovernmental program |
IE76 |
76 IE |
Credit note for type 70 transaction |
IE77 |
77 IE |
Type 70 shown on supplementary, not VAT return |
IE78 |
78 IE |
Type 70 shown on VAT, not supplementary return |
IE80 |
80 IE |
Supply of building materials and equipment |
IE86 |
86 IE |
Credit note for type 80 transaction |
IE87 |
87 IE |
Type 80 shown on supplementary, not VAT return |
IE88 |
88 IE |
Type 80 shown on VAT, not supplementary return |
IE90 |
90 IE |
Other transactions |
IE96 |
96 IE |
Credit note for type 90 transaction |
IE97 |
97 IE |
Type 90 shown on supplementary, not VAT return |
IE98 |
98 IE |
Type 90 shown on VAT, not supplementary return |
IT1 |
1 IT |
Transaction involving the change of ownership |
IT2 |
2 IT |
Returned goods |
IT3 |
3 IT |
Free of charge transactions involving change of ownership |
IT4 |
4 IT |
Goods for processing or repair |
IT5 |
5 IT |
Goods returned following process or repair |
IT6 |
6 IT |
Movement of goods without the transfer of ownership |
IT7 |
7 IT |
Joint defense or intergovernmental programs |
IT8 |
8 IT |
Supply of building materials and equipment |
IT9 |
9 IT |
Other transactions |
LU11 |
11 LU |
Transaction involving change of ownership |
LU12 |
12 LU |
Consignment transaction |
LU13 |
13 LU |
Barter transaction involving change of ownership |
LU14 |
14 LU |
Traveler's personal purchases |
LU15 |
15 LU |
Lease transaction involving change of ownership |
LU21 |
21 LU |
Returned goods |
LU22 |
22 LU |
Replacement of returned goods |
LU23 |
23 LU |
Replacement of unreturned goods |
LU31 |
31 LU |
EU program free of charge transaction |
LU32 |
32 LU |
Other government free of charge transaction |
LU33 |
33 LU |
Other free of charge transaction |
LU41 |
41 LU |
Goods for processing |
LU42 |
42 LU |
Goods for repair or maintenance |
LU43 |
43 LU |
Goods for free of charge repair or maintenance |
LU51 |
51 LU |
Goods returned following processing |
LU52 |
52 LU |
Goods returned following repair or maintenance |
LU53 |
53 LU |
Goods returned following free of charge repair or maintenance |
LU70 |
70 LU |
Joint defense or intergovernmental programs |
LU80 |
80 LU |
Supply of building materials and equipment |
LU90 |
90 LU |
Other transactions |
NL1 |
1 NL |
Transaction involving the change of ownership |
NL2 |
2 NL |
Returned goods |
NL3 |
3 NL |
Free of charge transactions involving change of ownership |
NL4 |
4 NL |
Goods for processing or repair |
NL5 |
5 NL |
Goods returned following process or repair |
NL6 |
6 NL |
Movement of goods without the transfer of ownership |
NL7 |
7 NL |
Joint defense or intergovernmental programs |
NL8 |
8 NL |
Supply of building materials and equipment |
NL9 |
9 NL |
Other transactions |
PT11 |
11 PT |
Transaction involving change of ownership |
PT12 |
12 PT |
Consignment transaction |
PT13 |
13 PT |
Barter transaction involving change of ownership |
PT14 |
14 PT |
Traveler's personal purchases |
PT15 |
15 PT |
Lease transaction involving change of ownership |
PT21 |
21 PT |
Returned goods |
PT22 |
22 PT |
Replacement of returned goods |
PT23 |
23 PT |
Replacement of unreturned goods |
PT31 |
31 PT |
EU program free of charge transaction |
PT32 |
32 PT |
Other government free of charge transaction |
PT33 |
33 PT |
Other free of charge transaction |
PT41 |
41 PT |
Goods for processing |
PT42 |
42 PT |
Goods for repair or maintenance |
PT43 |
43 PT |
Goods for free of charge repair or maintenance |
PT51 |
51 PT |
Goods returned following processing |
PT52 |
52 PT |
Goods returned following repair or maintenance |
PT53 |
53 PT |
Goods returned following free of charge repair or maintenance |
PT61 |
61 PT |
Movement of goods involving lease or rental |
PT62 |
62 PT |
Other movement of goods not involving change of ownership |
PT7 |
7 PT |
Joint defense or intergovernmental programs |
PT8 |
8 PT |
Supply of building materials and equipment |
PT9 |
9 PT |
Other transactions |
SE1 |
1 SE |
Transaction involving the change of ownership |
SE2 |
2 SE |
Returned goods |
SE3 |
3 SE |
Free of charge transactions involving change of ownership |
SE4 |
4 SE |
Goods for processing or repair |
SE5 |
5 SE |
Goods returned following process or repair |
SE6 |
6 SE |
Movement of goods without the transfer of ownership, except process or repair |
SE7 |
7 SE |
Joint defense or intergovernmental programs |
SE8 |
8 SE |
Supply of building materials and equipment |
SE9 |
9 SE |
Other transactions |